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Where can i get state tax forms 32. Where can i get state tax forms   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Where can i get state tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Where can i get state tax forms  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Where can i get state tax forms Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Where can i get state tax forms Podría verse obligado a pagar los impuestos sobre la nómina. Where can i get state tax forms  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Where can i get state tax forms Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Where can i get state tax forms Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Where can i get state tax forms Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Where can i get state tax forms Cómo calcular el crédito. Where can i get state tax forms Cómo reclamar el crédito. Where can i get state tax forms Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Where can i get state tax forms Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Where can i get state tax forms El crédito puede ser hasta el 35% de sus gastos. Where can i get state tax forms Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Where can i get state tax forms Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Where can i get state tax forms Beneficios para el cuidado de dependientes. Where can i get state tax forms   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Where can i get state tax forms Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Where can i get state tax forms Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Where can i get state tax forms Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Where can i get state tax forms Vea más adelante Requisitos de la Persona Calificada . Where can i get state tax forms Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Where can i get state tax forms Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Where can i get state tax forms Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Where can i get state tax forms Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Where can i get state tax forms Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Where can i get state tax forms Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Where can i get state tax forms Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Where can i get state tax forms Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Where can i get state tax forms Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Where can i get state tax forms Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Where can i get state tax forms Vea Requisito de la Declaración Conjunta , más adelante. Where can i get state tax forms Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Where can i get state tax forms Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Where can i get state tax forms Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Where can i get state tax forms Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Where can i get state tax forms Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Where can i get state tax forms Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Where can i get state tax forms Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Where can i get state tax forms Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Where can i get state tax forms Definición de dependiente. Where can i get state tax forms   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Where can i get state tax forms Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Where can i get state tax forms Hijo calificado. Where can i get state tax forms   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Where can i get state tax forms Información adicional. Where can i get state tax forms   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Where can i get state tax forms Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Where can i get state tax forms   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Where can i get state tax forms También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Where can i get state tax forms Figura 32–A. Where can i get state tax forms ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Where can i get state tax forms   Se determina si una persona reúne o no los requisitos a diario. Where can i get state tax forms Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Where can i get state tax forms Vea también Límite annual bajo Límite de Dinero , más adelante. Where can i get state tax forms Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Where can i get state tax forms   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Where can i get state tax forms Número de identificación del contribuyente. Where can i get state tax forms   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Where can i get state tax forms Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Where can i get state tax forms Número de identificación de contribuyente individual para extranjeros. Where can i get state tax forms   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Where can i get state tax forms El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Where can i get state tax forms Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Where can i get state tax forms   El ITIN se utiliza solamente para propósitos tributarios. Where can i get state tax forms El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Where can i get state tax forms Número de identificación del contribuyente en proceso de adopción. Where can i get state tax forms   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Where can i get state tax forms Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Where can i get state tax forms S. Where can i get state tax forms Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Where can i get state tax forms Hijo de padres divorciados o separados o que viven aparte. Where can i get state tax forms   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Where can i get state tax forms   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Where can i get state tax forms Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Where can i get state tax forms Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Where can i get state tax forms   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Where can i get state tax forms Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Where can i get state tax forms Ingreso del trabajo. Where can i get state tax forms   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Where can i get state tax forms Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Where can i get state tax forms El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Where can i get state tax forms   Generalmente, sólo se incluye esa compensación que es tributable. Where can i get state tax forms Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Where can i get state tax forms Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Where can i get state tax forms (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Where can i get state tax forms Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Where can i get state tax forms Miembros de ciertas religiones opuestas al Seguro Social. Where can i get state tax forms   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Where can i get state tax forms Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Where can i get state tax forms Ingreso no derivado del trabajo. Where can i get state tax forms   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Where can i get state tax forms Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Where can i get state tax forms   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Where can i get state tax forms Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Where can i get state tax forms   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Where can i get state tax forms Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Where can i get state tax forms   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Where can i get state tax forms   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Where can i get state tax forms Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Where can i get state tax forms Estudiante a tiempo completo. Where can i get state tax forms   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Where can i get state tax forms Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Where can i get state tax forms Dichos meses no tienen que ser consecutivos. Where can i get state tax forms Escuela. Where can i get state tax forms   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Where can i get state tax forms No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Where can i get state tax forms Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Where can i get state tax forms Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Where can i get state tax forms Son para el cuidado de una persona calificada. Where can i get state tax forms Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Where can i get state tax forms Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Where can i get state tax forms A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Where can i get state tax forms Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Where can i get state tax forms Su empleo puede ser a tiempo completo o a tiempo parcial. Where can i get state tax forms También se le considera empleado si está buscando trabajo activamente. Where can i get state tax forms Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Where can i get state tax forms Vea Requisito del Ingreso del Trabajo , anteriormente. Where can i get state tax forms Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Where can i get state tax forms Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Where can i get state tax forms Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Where can i get state tax forms Ejemplo 1. Where can i get state tax forms El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Where can i get state tax forms Ejemplo 2. Where can i get state tax forms Usted trabaja durante el día. Where can i get state tax forms Su cónyuge trabaja por la noche y duerme por el día. Where can i get state tax forms Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Where can i get state tax forms Estos gastos se consideran gastos de trabajo. Where can i get state tax forms Trabajo voluntario. Where can i get state tax forms    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Where can i get state tax forms Trabajo parte del año. Where can i get state tax forms   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Where can i get state tax forms Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Where can i get state tax forms Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Where can i get state tax forms Ausencia temporal del trabajo. Where can i get state tax forms   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Where can i get state tax forms En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Where can i get state tax forms   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Where can i get state tax forms Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Where can i get state tax forms Ejemplo. Where can i get state tax forms Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Where can i get state tax forms Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Where can i get state tax forms Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Where can i get state tax forms La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Where can i get state tax forms Trabajo a tiempo parcial. Where can i get state tax forms   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Where can i get state tax forms No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Where can i get state tax forms Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Where can i get state tax forms Ejemplo 1. Where can i get state tax forms Trabaja 3 días a la semana. Where can i get state tax forms Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Where can i get state tax forms El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Where can i get state tax forms A su hijo le cuidan en el centro 5 días a la semana. Where can i get state tax forms Los gastos relacionados con el trabajo se limitan a $150 a la semana. Where can i get state tax forms Ejemplo 2. Where can i get state tax forms Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Where can i get state tax forms El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Where can i get state tax forms Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Where can i get state tax forms No se le requiere escoger la manera más barata de proveer dichos cuidados. Where can i get state tax forms El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Where can i get state tax forms Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Where can i get state tax forms Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Where can i get state tax forms Vea Servicios domésticos , más adelante. Where can i get state tax forms Gastos que no son por cuidados. Where can i get state tax forms   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Where can i get state tax forms Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Where can i get state tax forms   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Where can i get state tax forms Educación. Where can i get state tax forms   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Where can i get state tax forms Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Where can i get state tax forms No use estos gastos para calcular el crédito. Where can i get state tax forms   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Where can i get state tax forms   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Where can i get state tax forms Ejemplo 1. Where can i get state tax forms Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Where can i get state tax forms El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Where can i get state tax forms Puede incluir el costo total cuando calcule el crédito. Where can i get state tax forms Ejemplo 2. Where can i get state tax forms Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Where can i get state tax forms Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Where can i get state tax forms Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Where can i get state tax forms No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Where can i get state tax forms Cuidado fuera de su domicilio. Where can i get state tax forms   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Where can i get state tax forms Centro de cuidado para dependientes. Where can i get state tax forms   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Where can i get state tax forms   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Where can i get state tax forms Campamento. Where can i get state tax forms   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Where can i get state tax forms El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Where can i get state tax forms Transporte. Where can i get state tax forms   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Where can i get state tax forms Esto incluye transporte en autobús, metro, taxi o auto privado. Where can i get state tax forms Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Where can i get state tax forms Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Where can i get state tax forms Cargos y depósitos. Where can i get state tax forms   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Where can i get state tax forms Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Where can i get state tax forms Ejemplo 1. Where can i get state tax forms Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Where can i get state tax forms El cargo que usted pagó se considera un gasto relacionado con el trabajo. Where can i get state tax forms Ejemplo 2. Where can i get state tax forms Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Where can i get state tax forms Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Where can i get state tax forms El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Where can i get state tax forms Servicios domésticos. Where can i get state tax forms   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Where can i get state tax forms   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Where can i get state tax forms Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Where can i get state tax forms Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Where can i get state tax forms Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Where can i get state tax forms   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Where can i get state tax forms Impuestos pagados sobre el salario. Where can i get state tax forms   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Where can i get state tax forms Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Where can i get state tax forms Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Where can i get state tax forms Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Where can i get state tax forms Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Where can i get state tax forms Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Where can i get state tax forms Si está legalmente separado. Where can i get state tax forms   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Where can i get state tax forms Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Where can i get state tax forms Casados que viven aparte. Where can i get state tax forms   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Where can i get state tax forms Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Where can i get state tax forms Usted paga más de la mitad del costo de mantener su hogar durante el año. Where can i get state tax forms Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Where can i get state tax forms Gastos de mantenimiento de la vivienda. Where can i get state tax forms   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Where can i get state tax forms   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Where can i get state tax forms   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Where can i get state tax forms Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Where can i get state tax forms Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Where can i get state tax forms Fallecimiento del cónyuge. Where can i get state tax forms   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Where can i get state tax forms Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Where can i get state tax forms Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Where can i get state tax forms Use la Parte I del Formulario 2441 para mostrar la información. Where can i get state tax forms Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Where can i get state tax forms Información que se necesita. Where can i get state tax forms   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Where can i get state tax forms   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Where can i get state tax forms Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Where can i get state tax forms   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Where can i get state tax forms En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Where can i get state tax forms   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Where can i get state tax forms Cómo obtener la información. Where can i get state tax forms   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Where can i get state tax forms Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Where can i get state tax forms    Debería mantener esta información como documentación de su historial tributario. Where can i get state tax forms No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Where can i get state tax forms Debida diligencia. Where can i get state tax forms   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Where can i get state tax forms Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Where can i get state tax forms   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Where can i get state tax forms Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Where can i get state tax forms Negativa del proveedor a dar información. Where can i get state tax forms   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Where can i get state tax forms Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Where can i get state tax forms Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Where can i get state tax forms Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Where can i get state tax forms Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Where can i get state tax forms Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Where can i get state tax forms   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Where can i get state tax forms UU. Where can i get state tax forms (por ejemplo, un número de Seguro Social o número de identificación del empleador). Where can i get state tax forms De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Where can i get state tax forms Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Where can i get state tax forms Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Where can i get state tax forms El porcentaje se basa en su ingreso bruto ajustado. Where can i get state tax forms Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Where can i get state tax forms Gastos pagados por adelantado en un año anterior. Where can i get state tax forms   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Where can i get state tax forms Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Where can i get state tax forms Gastos no pagados hasta el año siguiente. Where can i get state tax forms   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Where can i get state tax forms Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Where can i get state tax forms Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Where can i get state tax forms    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Where can i get state tax forms Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Where can i get state tax forms Gastos reembolsados. Where can i get state tax forms   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Where can i get state tax forms Ejemplo. Where can i get state tax forms Usted pagó $3,000 en gastos relacionados con el trabajo. Where can i get state tax forms Una agencia estatal de servicios sociales le reembolsa $2,000. Where can i get state tax forms Puede usar sólamente $1,000 para calcular el crédito. Where can i get state tax forms Gastos médicos. Where can i get state tax forms   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Where can i get state tax forms Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Where can i get state tax forms   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Where can i get state tax forms Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Where can i get state tax forms    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Where can i get state tax forms Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Where can i get state tax forms Vea más adelante Reducción del Límite de Dinero . Where can i get state tax forms No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Where can i get state tax forms Beneficios para el cuidado de dependientes. Where can i get state tax forms   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Where can i get state tax forms Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Where can i get state tax forms Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Where can i get state tax forms Vea Informe del empleado , más adelante. Where can i get state tax forms Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Where can i get state tax forms Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Where can i get state tax forms Exclusión o deducción. Where can i get state tax forms   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Where can i get state tax forms Su empleador le puede decir si su plan de beneficios reúne los requisitos. Where can i get state tax forms Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Where can i get state tax forms No puede usar el Formulario 1040EZ. Where can i get state tax forms   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Where can i get state tax forms Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Where can i get state tax forms Para declarar la deducción, tiene que usar el Formulario 2441. Where can i get state tax forms   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Where can i get state tax forms La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Where can i get state tax forms Vea Límite del Ingreso del Trabajo, más adelante. Where can i get state tax forms    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Where can i get state tax forms Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Where can i get state tax forms Informe del empleado. Where can i get state tax forms   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Where can i get state tax forms Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Where can i get state tax forms Efecto de la exclusión sobre el crédito. Where can i get state tax forms   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Where can i get state tax forms Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Where can i get state tax forms El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Where can i get state tax forms En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Where can i get state tax forms Cónyuge separado. Where can i get state tax forms   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Where can i get state tax forms Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Where can i get state tax forms Cónyuge sobreviviente. Where can i get state tax forms   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Where can i get state tax forms Leyes de los bienes gananciales. Where can i get state tax forms   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Where can i get state tax forms Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Where can i get state tax forms   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Where can i get state tax forms Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Where can i get state tax forms Si su cónyuge trabaja. Where can i get state tax forms   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Where can i get state tax forms Si su cónyuge reúne los requisitos por una parte de un mes. Where can i get state tax forms    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Where can i get state tax forms Usted es estudiante o no puede cuidar de sí mismo. Where can i get state tax forms   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Where can i get state tax forms Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Where can i get state tax forms Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Where can i get state tax forms Si ambos cónyuges reúnen los requisitos. Where can i get state tax forms   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Where can i get state tax forms Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Where can i get state tax forms El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Where can i get state tax forms Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Where can i get state tax forms No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Where can i get state tax forms Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Where can i get state tax forms Límite anual. Where can i get state tax forms   El límite de dinero es un límite anual. Where can i get state tax forms La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Where can i get state tax forms Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Where can i get state tax forms Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Where can i get state tax forms Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Where can i get state tax forms La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Where can i get state tax forms Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Where can i get state tax forms Ejemplo 1. Where can i get state tax forms Jorge es viudo, tiene un hijo y gana $24,000 al año. Where can i get state tax forms Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Where can i get state tax forms Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Where can i get state tax forms Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Where can i get state tax forms Estos $1,000 se excluyen de los ingresos de Jorge. Where can i get state tax forms Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Where can i get state tax forms Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Where can i get state tax forms Ronaldo está casado y tanto él como su esposa trabajan. Where can i get state tax forms Cada uno tiene ingreso del trabajo superior a $6,000. Where can i get state tax forms Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Where can i get state tax forms Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Where can i get state tax forms Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Where can i get state tax forms El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Where can i get state tax forms Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Where can i get state tax forms Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Where can i get state tax forms Esto se debe a la reducción de su límite de dinero, explicada a continuación. Where can i get state tax forms   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Where can i get state tax forms Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Where can i get state tax forms La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Where can i get state tax forms No puede reclamar el crédito en el Formulario 1040EZ. Where can i get state tax forms Formulario 1040 ó 1040A. Where can i get state tax forms   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Where can i get state tax forms Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Where can i get state tax forms Límite de crédito. Where can i get state tax forms   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Where can i get state tax forms Para más información vea las Instrucciones del Formulario 2441. Where can i get state tax forms Crédito tributario no reembolsable. Where can i get state tax forms   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Where can i get state tax forms Mantenimiento de documentación. Where can i get state tax forms Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Where can i get state tax forms Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Where can i get state tax forms Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Where can i get state tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Where can i get state tax forms Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Where can i get state tax forms Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Where can i get state tax forms Las personas que trabajan por cuenta propia no son empleados domésticos. Where can i get state tax forms Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Where can i get state tax forms Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Where can i get state tax forms Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Where can i get state tax forms Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Where can i get state tax forms Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Where can i get state tax forms Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Where can i get state tax forms Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Where can i get state tax forms El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Where can i get state tax forms El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Where can i get state tax forms Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Where can i get state tax forms Impuestos estatales sobre la nómina. Where can i get state tax forms   Es posible que también tenga que pagar el impuesto estatal de desempleo. Where can i get state tax forms Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Where can i get state tax forms También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Where can i get state tax forms Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Where can i get state tax forms S. Where can i get state tax forms Department of Labor (Departamento del Trabajo). Where can i get state tax forms Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Where can i get state tax forms Prev  Up  Next   Home   More Online Publications
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The Where Can I Get State Tax Forms

Where can i get state tax forms 1. Where can i get state tax forms   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. Where can i get state tax forms Exceptions. Where can i get state tax forms Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. Where can i get state tax forms Identical wagers. Where can i get state tax forms Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. Where can i get state tax forms Underreported interest or dividends. Where can i get state tax forms Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Where can i get state tax forms This chapter explains in detail the rules for withholding tax from each of these types of income. Where can i get state tax forms The discussion of salaries and wages includes an explanation of how to complete Form W-4. Where can i get state tax forms This chapter also covers backup withholding on interest, dividends, and other payments. Where can i get state tax forms Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. Where can i get state tax forms Salaries and Wages Income tax is withheld from the pay of most employees. Where can i get state tax forms Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Where can i get state tax forms It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Where can i get state tax forms See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. Where can i get state tax forms If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Where can i get state tax forms This is explained under Exemption From Withholding , later. Where can i get state tax forms You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Where can i get state tax forms If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. Where can i get state tax forms Military retirees. Where can i get state tax forms   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Where can i get state tax forms Household workers. Where can i get state tax forms   If you are a household worker, you can ask your employer to withhold income tax from your pay. Where can i get state tax forms A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Where can i get state tax forms   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Where can i get state tax forms If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. Where can i get state tax forms Farmworkers. Where can i get state tax forms   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Where can i get state tax forms Differential wage payments. Where can i get state tax forms   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Where can i get state tax forms Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Where can i get state tax forms The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Where can i get state tax forms Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Where can i get state tax forms The amount you earn in each payroll period. Where can i get state tax forms The information you give your employer on Form W-4. Where can i get state tax forms Form W-4 includes four types of information that your employer will use to figure your withholding. Where can i get state tax forms Whether to withhold at the single rate or at the lower married rate. Where can i get state tax forms How many withholding allowances you claim (each allowance reduces the amount withheld). Where can i get state tax forms Whether you want an additional amount withheld. Where can i get state tax forms Whether you are claiming an exemption from withholding in 2014. Where can i get state tax forms See Exemption From Withholding , later. Where can i get state tax forms Note. Where can i get state tax forms You must specify a filing status and a number of withholding allowances on Form W-4. Where can i get state tax forms You cannot specify only a dollar amount of withholding. Where can i get state tax forms New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. Where can i get state tax forms Your employer should have copies of the form. Where can i get state tax forms If you need to change the information later, you must fill out a new form. Where can i get state tax forms If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Where can i get state tax forms You may be able to avoid overwithholding if your employer agrees to use the part-year method. Where can i get state tax forms See Part-Year Method , later, for more information. Where can i get state tax forms Employee also receiving pension income. Where can i get state tax forms   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Where can i get state tax forms However, you can choose to split your withholding allowances between your pension and job in any manner. Where can i get state tax forms Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Where can i get state tax forms When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. Where can i get state tax forms If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Where can i get state tax forms See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. Where can i get state tax forms Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. Where can i get state tax forms See Table 1-1 for examples of personal and financial changes you should consider. Where can i get state tax forms Table 1-1. Where can i get state tax forms Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. Where can i get state tax forms Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. Where can i get state tax forms If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Where can i get state tax forms You can get a blank Form W-4 from your employer or print the form from IRS. Where can i get state tax forms gov. Where can i get state tax forms You should try to have your withholding match your actual tax liability. Where can i get state tax forms If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Where can i get state tax forms If too much tax is withheld, you will lose the use of that money until you get your refund. Where can i get state tax forms Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Where can i get state tax forms See Table 1-1 for examples. Where can i get state tax forms Note. Where can i get state tax forms You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. Where can i get state tax forms When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. Where can i get state tax forms You should check your withholding when any of the following situations occur. Where can i get state tax forms You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. Where can i get state tax forms You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. Where can i get state tax forms There are changes in your life or financial situation that affect your tax liability. Where can i get state tax forms See Table 1-1. Where can i get state tax forms There are changes in the tax law that affect your tax liability. Where can i get state tax forms How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. Where can i get state tax forms You can also use the IRS Withholding calculator at www. Where can i get state tax forms irs. Where can i get state tax forms gov/individuals. Where can i get state tax forms If you use the worksheets and tables in this publication, follow these steps. Where can i get state tax forms Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. Where can i get state tax forms Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. Where can i get state tax forms If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. Where can i get state tax forms For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. Where can i get state tax forms How Do You Increase Your Withholding? There are two ways to increase your withholding. Where can i get state tax forms You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. Where can i get state tax forms Requesting an additional amount withheld. Where can i get state tax forms   You can request that an additional amount be withheld from each paycheck by following these steps. Where can i get state tax forms Complete Worksheets 1-5 and 1-7. Where can i get state tax forms Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. Where can i get state tax forms Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. Where can i get state tax forms This is the number of allowances you entered on the last Form W-4 you gave your employer. Where can i get state tax forms Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. Where can i get state tax forms Give your newly completed Form W-4 to your employer. Where can i get state tax forms   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. Where can i get state tax forms Example. Where can i get state tax forms Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). Where can i get state tax forms Steve's tax will be underwithheld by $800 ($4,316 − $3,516). Where can i get state tax forms His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. Where can i get state tax forms Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. Where can i get state tax forms Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. Where can i get state tax forms He gives the completed form to his employer. Where can i get state tax forms What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. Where can i get state tax forms If this is the case, you can increase your withholding for one or more of the jobs. Where can i get state tax forms   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. Where can i get state tax forms For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. Where can i get state tax forms This will give you the additional amount to enter on the Form W-4 you will file for that job. Where can i get state tax forms You need to give your employer a new Form W-4 for each job for which you are changing your withholding. Where can i get state tax forms Example. Where can i get state tax forms Meg Green works in a store and earns $46,000 a year. Where can i get state tax forms Her husband, John, works full-time in manufacturing and earns $68,000 a year. Where can i get state tax forms In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. Where can i get state tax forms They expect to file a joint income tax return. Where can i get state tax forms Meg and John complete Worksheets 1-5, 1-6, and 1-7. Where can i get state tax forms Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. Where can i get state tax forms They can divide the $4,459 any way they want. Where can i get state tax forms They can enter an additional amount on either of their Forms W-4, or divide it between them. Where can i get state tax forms They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. Where can i get state tax forms Both claim the same number of allowances as before. Where can i get state tax forms How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. Where can i get state tax forms There are two ways to do this. Where can i get state tax forms You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. Where can i get state tax forms You can claim only the number of allowances to which you are entitled. Where can i get state tax forms To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. Where can i get state tax forms Increasing the number of allowances. Where can i get state tax forms   Figure and increase the number of withholding allowances you can claim as follows. Where can i get state tax forms On a new Form W-4, complete the Personal Allowances Worksheet. Where can i get state tax forms If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. Where can i get state tax forms If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. Where can i get state tax forms If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. Where can i get state tax forms If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. Where can i get state tax forms Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. Where can i get state tax forms The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. Where can i get state tax forms Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. Where can i get state tax forms Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. Where can i get state tax forms Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. Where can i get state tax forms If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. Where can i get state tax forms If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. Where can i get state tax forms Example. Where can i get state tax forms Brett and Alyssa Davis are married and expect to file a joint return for 2014. Where can i get state tax forms Their expected taxable income from all sources is $68,000. Where can i get state tax forms They expect to have $15,900 of itemized deductions. Where can i get state tax forms Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. Where can i get state tax forms The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. Where can i get state tax forms Line 1, expected child and dependent care credit—$960. Where can i get state tax forms Line 9, expected adoption credit—$1,500. Where can i get state tax forms Line 10, total estimated tax credits—$2,460. Where can i get state tax forms Line 11. Where can i get state tax forms Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). Where can i get state tax forms The number to the right of this range is 6. Where can i get state tax forms 7. Where can i get state tax forms Line 12, multiply line 10 by line 11—$16,482. Where can i get state tax forms Then the Davis' complete the Form W-4 worksheets. Where can i get state tax forms Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. Where can i get state tax forms They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. Where can i get state tax forms When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. Where can i get state tax forms If the change is for next year, your new Form W-4 will not take effect until next year. Where can i get state tax forms Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). Where can i get state tax forms However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. Where can i get state tax forms You completed either form based on your projected income at that time. Where can i get state tax forms Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. Where can i get state tax forms The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. Where can i get state tax forms Start off with the Personal Allowances Worksheet. Where can i get state tax forms Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. Where can i get state tax forms The third worksheet is the most important for this situation. Where can i get state tax forms Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. Where can i get state tax forms If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. Where can i get state tax forms Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. Where can i get state tax forms It is your decision how to divide up your withholding allowances between these sources of income. Where can i get state tax forms For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. Where can i get state tax forms ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. Where can i get state tax forms There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. Where can i get state tax forms Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. Where can i get state tax forms Contact your pension provider and your employer's payroll department. Where can i get state tax forms And remember, this is not a final decision. Where can i get state tax forms If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. Where can i get state tax forms You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. Where can i get state tax forms You may need more tax withheld, or you may need less. Where can i get state tax forms Table 1-2. Where can i get state tax forms Tax Credits for 2014 For more information about the . Where can i get state tax forms . Where can i get state tax forms . Where can i get state tax forms See . Where can i get state tax forms . Where can i get state tax forms . Where can i get state tax forms Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. Where can i get state tax forms S. Where can i get state tax forms income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. Where can i get state tax forms Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. Where can i get state tax forms Everyone else must have tax withheld at the higher single rate. Where can i get state tax forms Single. Where can i get state tax forms   You must check the “Single” box if any of the following applies. Where can i get state tax forms You are single. Where can i get state tax forms If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. Where can i get state tax forms You are married, but neither you nor your spouse is a citizen or resident of the United States. Where can i get state tax forms You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. Where can i get state tax forms For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Where can i get state tax forms Married. Where can i get state tax forms   You qualify to check the “Married” box if any of the following applies. Where can i get state tax forms You are married and neither you nor your spouse is a nonresident alien. Where can i get state tax forms You are considered married for the whole year even if your spouse died during the year. Where can i get state tax forms You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. Where can i get state tax forms For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Where can i get state tax forms You expect to be able to file your return as a qualifying widow or widower. Where can i get state tax forms You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. Where can i get state tax forms However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. Where can i get state tax forms For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. Where can i get state tax forms Married, but withhold at higher single rate. Where can i get state tax forms   Some married people find that they do not have enough tax withheld at the married rate. Where can i get state tax forms This can happen, for example, when both spouses work. Where can i get state tax forms To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). Where can i get state tax forms Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. Where can i get state tax forms Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. Where can i get state tax forms You will have the most tax withheld if you claim “0” allowances. Where can i get state tax forms The number of allowances you can claim depends on the following factors. Where can i get state tax forms How many exemptions you can take on your tax return. Where can i get state tax forms Whether you have income from more than one job. Where can i get state tax forms What deductions, adjustments to income, and credits you expect to have for the year. Where can i get state tax forms Whether you will file as head of household. Where can i get state tax forms If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. Where can i get state tax forms Or, if married filing separately, whether or not your spouse also works. Where can i get state tax forms Form W-4 worksheets. Where can i get state tax forms    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Where can i get state tax forms The worksheets are for your own records. Where can i get state tax forms Do not give them to your employer. Where can i get state tax forms   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. Where can i get state tax forms If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. Where can i get state tax forms Complete separate sets of worksheets only if you and your spouse will file separate returns. Where can i get state tax forms   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. Where can i get state tax forms Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. Where can i get state tax forms If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. Where can i get state tax forms   Complete all worksheets that apply to your situation. Where can i get state tax forms The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. Where can i get state tax forms Multiple jobs. Where can i get state tax forms   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Where can i get state tax forms Then split your allowances between the Forms W-4 for each job. Where can i get state tax forms You cannot claim the same allowances with more than one employer at the same time. Where can i get state tax forms You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Where can i get state tax forms Married individuals. Where can i get state tax forms   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Where can i get state tax forms Use only one set of worksheets. Where can i get state tax forms You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Where can i get state tax forms   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Where can i get state tax forms Alternative method of figuring withholding allowances. Where can i get state tax forms   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Where can i get state tax forms   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. Where can i get state tax forms It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. Where can i get state tax forms   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. Where can i get state tax forms You still must give your employer a Form W-4 claiming your withholding allowances. Where can i get state tax forms Employees who are not citizens or residents. Where can i get state tax forms   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. Where can i get state tax forms However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. Where can i get state tax forms S. Where can i get state tax forms national. Where can i get state tax forms It also does not apply if your spouse is a U. Where can i get state tax forms S. Where can i get state tax forms citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. Where can i get state tax forms Special rules apply to residents of South Korea and India. Where can i get state tax forms For more information, see Withholding From Compensation in chapter 8 of Publication 519. Where can i get state tax forms Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. Where can i get state tax forms Exemptions. Where can i get state tax forms Only one job. Where can i get state tax forms Head of household filing status. Where can i get state tax forms Child and dependent care credit. Where can i get state tax forms Child tax credit. Where can i get state tax forms Exemptions (worksheet lines A, C, and D). Where can i get state tax forms   You can claim one withholding allowance for each exemption you expect to claim on your tax return. Where can i get state tax forms Self. Where can i get state tax forms   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. Where can i get state tax forms If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. Where can i get state tax forms Spouse. Where can i get state tax forms   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. Where can i get state tax forms Do not claim this allowance if you and your spouse expect to file separate returns. Where can i get state tax forms Dependents. Where can i get state tax forms   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. Where can i get state tax forms Only one job (worksheet line B). Where can i get state tax forms    You can claim an additional withholding allowance if any of the following apply for 2014. Where can i get state tax forms You are single and you have only one job at a time. Where can i get state tax forms You are married, you have only one job at a time, and your spouse does not work. Where can i get state tax forms Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. Where can i get state tax forms If you qualify for this allowance, enter “1” on line B of the worksheet. Where can i get state tax forms Head of household filing status (worksheet line E). Where can i get state tax forms   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. Where can i get state tax forms For more information, see Publication 501. Where can i get state tax forms   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. Where can i get state tax forms Reduction of personal allowances. Where can i get state tax forms   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. Where can i get state tax forms Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. Where can i get state tax forms Worksheet 1-1. Where can i get state tax forms Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. Where can i get state tax forms Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. Where can i get state tax forms   2. Where can i get state tax forms Enter your expected AGI 2. Where can i get state tax forms       3. Where can i get state tax forms Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. Where can i get state tax forms       4. Where can i get state tax forms Subtract line 3 from line 2 4. Where can i get state tax forms       5. Where can i get state tax forms Divide line 4 by $125,000 ($62,500 if married filing separately). Where can i get state tax forms Enter the result as a decimal 5. Where can i get state tax forms   6. Where can i get state tax forms Multiply line 1 by line 5. Where can i get state tax forms If the result is not a whole number, increase it to the next higher whole number 6. Where can i get state tax forms   7. Where can i get state tax forms Subtract line 6 from line 1. Where can i get state tax forms The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. Where can i get state tax forms     Child and dependent care credit (worksheet line F). Where can i get state tax forms   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. Where can i get state tax forms Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. Where can i get state tax forms For more information, see Publication 503, Child and Dependent Care Expenses. Where can i get state tax forms   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Where can i get state tax forms Child tax credit (worksheet line G). Where can i get state tax forms   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. Where can i get state tax forms Subtract “1” from that amount if you have three to six eligible children. Where can i get state tax forms Subtract “2” from that amount if you have seven or more eligible children. Where can i get state tax forms   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. Where can i get state tax forms   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. Where can i get state tax forms S. Where can i get state tax forms citizen, U. Where can i get state tax forms S. Where can i get state tax forms national, or U. Where can i get state tax forms S. Where can i get state tax forms resident alien, and Who will be claimed as a dependent on your return. Where can i get state tax forms If you are a U. Where can i get state tax forms S. Where can i get state tax forms citizen or U. Where can i get state tax forms S. Where can i get state tax forms national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. Where can i get state tax forms   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. Where can i get state tax forms   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. Where can i get state tax forms   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Where can i get state tax forms Total personal allowances (worksheet line H). Where can i get state tax forms    Add lines A through G and enter the total on line H. Where can i get state tax forms If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. Where can i get state tax forms Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Where can i get state tax forms Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. Where can i get state tax forms Use the amount of each item you reasonably can expect to show on your return. Where can i get state tax forms However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. Where can i get state tax forms Do not include any amount shown on your last tax return that has been disallowed by the IRS. Where can i get state tax forms Example. Where can i get state tax forms On June 30, 2013, you bought your first home. Where can i get state tax forms On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. Where can i get state tax forms Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. Where can i get state tax forms You can use $13,200 to figure the number of your withholding allowances for itemized deductions. Where can i get state tax forms Not itemizing deductions. Where can i get state tax forms   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. Where can i get state tax forms Itemized deductions (worksheet line 1). Where can i get state tax forms   Enter your estimated total itemized deductions on line 1 of the worksheet. Where can i get state tax forms   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. Where can i get state tax forms You normally claim these deductions on Schedule A of Form 1040. Where can i get state tax forms Medical and dental expenses that are more than 10% (7. Where can i get state tax forms 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). Where can i get state tax forms State and local income or property taxes. Where can i get state tax forms Deductible home mortgage interest. Where can i get state tax forms Investment interest up to net investment income. Where can i get state tax forms Charitable contributions. Where can i get state tax forms Casualty and theft losses that are more than $100 and 10% of your AGI. Where can i get state tax forms Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. Where can i get state tax forms Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. Where can i get state tax forms AGI. Where can i get state tax forms   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. Where can i get state tax forms Phaseout of itemized deductions. Where can i get state tax forms   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. Where can i get state tax forms    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. Where can i get state tax forms Worksheet 1-2. Where can i get state tax forms Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. Where can i get state tax forms Enter the estimated total of your itemized deductions 1. Where can i get state tax forms   2. Where can i get state tax forms Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. Where can i get state tax forms   3. Where can i get state tax forms Is the amount on line 2 less than the amount on line 1? ❑ No. Where can i get state tax forms Stop here. Where can i get state tax forms Your deduction is not limited. Where can i get state tax forms Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Where can i get state tax forms  ❑ Yes. Where can i get state tax forms Subtract line 2 from line 1. Where can i get state tax forms 3. Where can i get state tax forms       4. Where can i get state tax forms Multiply line 3 by 80% (. Where can i get state tax forms 80) 4. Where can i get state tax forms       5. Where can i get state tax forms Enter your expected AGI 5. Where can i get state tax forms       6. Where can i get state tax forms Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. Where can i get state tax forms   7. Where can i get state tax forms Is the amount on line 6 less than the amount on line 5? ❑ No. Where can i get state tax forms Stop here. Where can i get state tax forms Your deduction is not limited. Where can i get state tax forms Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Where can i get state tax forms  ❑ Yes. Where can i get state tax forms Subtract line 6 from line 5. Where can i get state tax forms 7. Where can i get state tax forms       8. Where can i get state tax forms Multiply line 7 by 3% (. Where can i get state tax forms 03) 8. Where can i get state tax forms       9. Where can i get state tax forms Enter the smaller of line 4 or line 8 9. Where can i get state tax forms     10. Where can i get state tax forms Subtract line 9 from line 1. Where can i get state tax forms Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. Where can i get state tax forms     Adjustments to income (worksheet line 4). Where can i get state tax forms   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. Where can i get state tax forms   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. Where can i get state tax forms These adjustments appear on page 1 of your Form 1040 or 1040A. Where can i get state tax forms Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. Where can i get state tax forms Net operating loss carryovers. Where can i get state tax forms Certain business expenses of reservists, performing artists, and fee-based government officials. Where can i get state tax forms Health savings account or medical savings account deduction. Where can i get state tax forms Certain moving expenses. Where can i get state tax forms Deduction for self-employment tax. Where can i get state tax forms Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. Where can i get state tax forms Self-employed health insurance deduction. Where can i get state tax forms Penalty on early withdrawal of savings. Where can i get state tax forms Alimony paid. Where can i get state tax forms IRA deduction. Where can i get state tax forms Student loan interest deduction. Where can i get state tax forms Jury duty pay given to your employer. Where can i get state tax forms Reforestation amortization and expenses. Where can i get state tax forms Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Where can i get state tax forms Repayment of certain supplemental unemployment benefits. Where can i get state tax forms Contributions to IRC 501(c)(18)(D) pension plans. Where can i get state tax forms Contributions by certain chaplains to IRC 403(b) plans. Where can i get state tax forms Attorney fees and court costs for certain unlawful discrimination claims. Where can i get state tax forms Attorney fees and court costs for certain whistleblower awards. Where can i get state tax forms Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). Where can i get state tax forms Tax credits (worksheet line 5). Where can i get state tax forms   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). Where can i get state tax forms But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. Where can i get state tax forms   If you take the child and dependent care credit into account on line 5, do not use line F. Where can i get state tax forms If you take the child tax credit into account on line 5, do not use line G. Where can i get state tax forms   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. Where can i get state tax forms See the individual tax form instructions for more details. Where can i get state tax forms Foreign tax credit, except any credit that applies to wages not subject to U. Where can i get state tax forms S. Where can i get state tax forms income tax withholding because they are subject to income tax withholding by a foreign country. Where can i get state tax forms See Publication 514, Foreign Tax Credit for Individuals. Where can i get state tax forms Credit for the elderly or the disabled. Where can i get state tax forms See Publication 524, Credit for the Elderly or the Disabled. Where can i get state tax forms Education credits. Where can i get state tax forms See Publication 970, Tax Benefits for Education. Where can i get state tax forms Retirement savings contributions credit (saver's credit). Where can i get state tax forms See Publication 590. Where can i get state tax forms Mortgage interest credit. Where can i get state tax forms See Publication 530, Tax Information for Homeowners. Where can i get state tax forms Adoption credit. Where can i get state tax forms See the Instructions for Form 8839. Where can i get state tax forms Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. Where can i get state tax forms See the Instructions for Form 8801. Where can i get state tax forms General business credit. Where can i get state tax forms See the Instructions for Form 3800. Where can i get state tax forms Earned income credit. Where can i get state tax forms See Publication 596. Where can i get state tax forms Figuring line 5 entry. Where can i get state tax forms   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . Where can i get state tax forms Example. Where can i get state tax forms You are married and expect to file a joint return for 2014. Where can i get state tax forms Your combined estimated wages are $68,000. Where can i get state tax forms Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). Where can i get state tax forms In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. Where can i get state tax forms 7. Where can i get state tax forms Multiply your total estimated tax credits of $2,660 by 6. Where can i get state tax forms 7. Where can i get state tax forms Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. Where can i get state tax forms Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. Where can i get state tax forms Nonwage income (worksheet line 6). Where can i get state tax forms   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). Where can i get state tax forms Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. Where can i get state tax forms   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. Where can i get state tax forms See Getting the Right Amount of Tax Withheld , later. Where can i get state tax forms Net deductions and adjustments (worksheet line 8). Where can i get state tax forms    If line 7 is less than $3,950, enter “0” on line 8. Where can i get state tax forms If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. Where can i get state tax forms Example. Where can i get state tax forms If line 7 is $5,200, $5,200 ÷ $3,950 = 1. Where can i get state tax forms 32. Where can i get state tax forms Drop the fraction (. Where can i get state tax forms 32) and enter “1” on line 8. Where can i get state tax forms Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). Where can i get state tax forms Reducing your allowances (worksheet lines 1-3). Where can i get state tax forms   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). Where can i get state tax forms Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). Where can i get state tax forms Enter that number on line 2. Where can i get state tax forms However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. Where can i get state tax forms ”    Table 1-3. Where can i get state tax forms Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. Where can i get state tax forms  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. Where can i get state tax forms 0 $42,001 – 98,000 6. Where can i get state tax forms 7 $98,001 – 180,000 4. Where can i get state tax forms 0 $180,001 – 270,000 3. Where can i get state tax forms 6 $270,001 – 440,000 3. Where can i get state tax forms 0 $440,001 – 490,000. Where can i get state tax forms . Where can i get state tax forms . Where can i get state tax forms . Where can i get state tax forms 2. Where can i get state tax forms 9 $490,001 and over 2. Where can i get state tax forms 5 b. Where can i get state tax forms  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. Where can i get state tax forms 0 $19,001 – 47,000 6. Where can i get state tax forms 7 $47,001 – 104,000 4. Where can i get state tax forms 0 $104,001 – 205,000 3. Where can i get state tax forms 6 $205,001 – 430,000 3. Where can i get state tax forms 0 $430,001 and over 2. Where can i get state tax forms 5 c. Where can i get state tax forms  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. Where can i get state tax forms 0 $30,001 – 66,000 6. Where can i get state tax forms 7 $66,001 – 150,000 4. Where can i get state tax forms 0 $150,001 – 235,000 3. Where can i get state tax forms 6 $235,001 – 430,000 3. Where can i get state tax forms 0 $430,001 – 460,000 2. Where can i get state tax forms 9 $460,001 and over 2. Where can i get state tax forms 5 d. Where can i get state tax forms  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. Where can i get state tax forms 0 $21,001 – 49,000 6. Where can i get state tax forms 7 $49,001 – 90,000 4. Where can i get state tax forms 0 $90,001 – 135,000 3. Where can i get state tax forms 6 $135,001 – 220,000 3. Where can i get state tax forms 0 $220,001 – 245,000 2. Where can i get state tax forms 9 $245,001 and over 2. Where can i get state tax forms 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. Where can i get state tax forms If line 1 is more than or equal to line 2, do not use the rest of the worksheet. Where can i get state tax forms   If line 1 is less than line 2, enter “0” on Form W-4, line 5. Where can i get state tax forms Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. Where can i get state tax forms Other amounts owed. Where can i get state tax forms   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. Where can i get state tax forms The total is the additional withholding needed for the year. Where can i get state tax forms Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Where can i get state tax forms You accurately complete all the Form W-4 worksheets that apply to you. Where can i get state tax forms You give your employer a new Form W-4 when changes occur. Where can i get state tax forms But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Where can i get state tax forms This is most likely to happen in the following situations. Where can i get state tax forms You are married and both you and your spouse work. Where can i get state tax forms You have more than one job at a time. Where can i get state tax forms You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Where can i get state tax forms You will owe additional amounts with your return, such as self-employment tax. Where can i get state tax forms Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Where can i get state tax forms Your earnings are more than $130,000 if you are single or $180,000 if you are married. Where can i get state tax forms You work only part of the year. Where can i get state tax forms You change the number of your withholding allowances during the year. Where can i get state tax forms You are subject to Additional Medicare Tax or Net Investment Income Tax. Where can i get state tax forms If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. Where can i get state tax forms Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. Where can i get state tax forms To be eligible for the part-year method, you must meet both of the following requirements. Where can i get state tax forms You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. Where can i get state tax forms You cannot use a fiscal year. Where can i get state tax forms You must not expect to be employed for more than 245 days during the year. Where can i get state tax forms To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. Where can i get state tax forms If you are temporarily laid off for 30 days or less, count those days too. Where can i get state tax forms If you are laid off for more than 30 days, do not count those days. Where can i get state tax forms You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. Where can i get state tax forms How to apply for the part-year method. Where can i get state tax forms   You must ask your employer in writing to use this method. Where can i get state tax forms The request must state all three of the following. Where can i get state tax forms The date of your last day of work for any prior employer during the current calendar year. Where can i get state tax forms That you do not expect to be employed more than 245 days during the current calendar year. Where can i get state tax forms That you use the calendar year as your tax year. Where can i get state tax forms Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Where can i get state tax forms You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Where can i get state tax forms You must ask your employer in writing to use this method. Where can i get state tax forms To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Where can i get state tax forms ) since the beginning of the year. Where can i get state tax forms Aids for Figuring Your Withholding IRS Withholding Calculator. Where can i get state tax forms   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. Where can i get state tax forms Go to www. Where can i get state tax forms irs. Where can i get state tax forms gov/Individuals/IRS-Withholding-Calculator. Where can i get state tax forms It can help you determine the correct amount to be withheld any time during the year. Where can i get state tax forms Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Where can i get state tax forms These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Where can i get state tax forms New Form W-4. Where can i get state tax forms   When you start a new job, your employer should give you a Form W-4 to fill out. Where can i get state tax forms Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Where can i get state tax forms   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Where can i get state tax forms The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Where can i get state tax forms No Form W-4. Where can i get state tax forms   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Where can i get state tax forms Repaying withheld tax. Where can i get state tax forms   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Where can i get state tax forms Your employer cannot repay any of the tax previously withheld. Where can i get state tax forms Instead, claim the full amount withheld when you file your tax return. Where can i get state tax forms   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Where can i get state tax forms Your employer can repay the amount that was withheld incorrectly. Where can i get state tax forms If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Where can i get state tax forms IRS review of your withholding. Where can i get state tax forms   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. Where can i get state tax forms Your employer may be required to send a copy of the Form W-4 to the IRS. Where can i get state tax forms There is a penalty for supplying false information on Form W-4. Where can i get state tax forms See Penalties , later. Where can i get state tax forms   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. Where can i get state tax forms   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. Where can i get state tax forms If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. Where can i get state tax forms Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. Where can i get state tax forms At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. Where can i get state tax forms   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. Where can i get state tax forms   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. Where can i get state tax forms Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. Where can i get state tax forms   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. Where can i get state tax forms Your employer must then withhold tax based on this new Form W-4. Where can i get state tax forms   Additional information is available at IRS. Where can i get state tax forms gov. Where can i get state tax forms Enter “withholding compliance questions” in the search box. Where can i get state tax forms Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Where can i get state tax forms The exemption applies only to income tax, not to social security or Medicare tax. Where can i get state tax forms You can claim exemption from withholding for 2014 only if both of the following situations apply. Where can i get state tax forms For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Where can i get state tax forms For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Where can i get state tax forms Use Figure 1-A to help you decide whether you can claim exemption from withholding. Where can i get state tax forms Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. Where can i get state tax forms These situations are discussed later. Where can i get state tax forms Students. Where can i get state tax forms   If you are a student, you are not automatically exempt. Where can i get state tax forms If you work only part time or during the summer, you may qualify for exemption from withholding. Where can i get state tax forms Example 1. Where can i get state tax forms You are a high school student and expect to earn $2,500 from a summer job. Where can i get state tax forms You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. Where can i get state tax forms You worked last summer and had $375 federal income tax withheld from your pay. Where can i get state tax forms The entire $375 was refunded when you filed your 2013 return. Where can i get state tax forms Using Figure 1-A, you find that you can claim exemption from withholding. Where can i get state tax forms Please click here for the text description of the image. Where can i get state tax forms Figure 1-A: Exemption From Withholding on Form W-4 Example 2. Where can i get state tax forms The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. Where can i get state tax forms Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. Where can i get state tax forms    You may have to file a tax return, even if you are exempt from withholding. Where can i get state tax forms See Publication 501 to see whether you must file a return. Where can i get state tax forms    Age 65 or older or blind. Where can i get state tax forms If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. Where can i get state tax forms Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Where can i get state tax forms Instead, see Itemizing deductions or claiming exemptions or credits, next. Where can i get state tax forms Itemizing deductions or claiming exemptions or credits. Where can i get state tax forms   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. Where can i get state tax forms You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. Where can i get state tax forms Claiming exemption from withholding. Where can i get state tax forms   To claim exemption, you must give your employer a Form W-4. Where can i get state tax forms Do not complete lines 5 and 6. Where can i get state tax forms Enter “Exempt” on line 7. Where can i get state tax forms   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Where can i get state tax forms If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Where can i get state tax forms   Your claim of exempt status may be reviewed by the IRS. Where can i get state tax forms See IRS review of your withholding , earlier. Where can i get state tax forms An exemption is good for only 1 year. Where can i get state tax forms   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Where can i get state tax forms Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Where can i get state tax forms The payer can figure withholding on supplemental wages using the same method used for your regular wages. Where can i get state tax forms However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Where can i get state tax forms Expense allowances. Where can i get state tax forms   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Where can i get state tax forms A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. Where can i get state tax forms   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Where can i get state tax forms Accountable plan. Where can i get state tax forms   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. Where can i get state tax forms Your expenses must have a business connection. Where can i get state tax forms That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Where can i get state tax forms You must adequately account to your employer for these expenses within a reasonable period of time. Where can i get state tax forms You must return any excess reimbursement or allowance within a reasonable period of time. Where can i get state tax forms    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Where can i get state tax forms   The definition of reasonable period of time depends on the facts and circumstances of your situation. Where can i get state tax forms However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Where can i get state tax forms You receive an advance within 30 days of the time you have an expense. Where can i get state tax forms You adequately account for your expenses within 60 days after they were paid or incurred. Where can i get state tax forms You return any excess reimbursement within 120 days after the expense was paid or incurred. Where can i get state tax forms You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Where can i get state tax forms Nonaccountable plan. Where can i get state tax forms   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. Where can i get state tax forms For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. Where can i get state tax forms Penalties You may have to pay a penalty of $500 if both of the following apply. Where can i get state tax forms You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Where can i get state tax forms You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Where can i get state tax forms There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Where can i get state tax forms The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Where can i get state tax forms These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Where can i get state tax forms A simple error or an honest mistake will not result in one of these penalties. Where can i get state tax forms For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. Where can i get state tax forms However, see chapter 4 for information on the penalty for underpaying your tax. Where can i get state tax forms Tips The tips you receive while working on your job are considered part of your pay. Where can i get state tax forms You must include your tips on your tax return on the same line as your regular pay. 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Where can i get state tax forms   The tips you report to your employer are counted as part of your income for the month you report them. Where can i get state tax forms Your employer can figure your withholding in either of two ways. Where can i get state tax forms By withholding at the regular rate on the sum of your pay plus your reported tips. Where can i get state tax forms By withholding at the regular rate on your pay plus a percentage of your reported tips. Where can i get state tax forms Not enough pay to cover taxes. Where can i get state tax forms   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Where can i get state tax forms   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. Where can i get state tax forms If not enough tax is withheld, you may have to pay estimated tax. Where can i get state tax forms When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. Where can i get state tax forms Tips not reported to your employer. Where can i get state tax forms   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). Where can i get state tax forms Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. Where can i get state tax forms Allocated tips. Where can i get state tax forms   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. Where can i get state tax forms   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. Where can i get state tax forms Withholding is based only on your pay plus your reported tips. Where can i get state tax forms Your employer should refund to you any incorrectly withheld tax. Where can i get state tax forms More information. Where can i get state tax forms   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi